U.S. Supreme Court
Turpin v. Burgess, 117 U.S. 504 (1886)
Turpin v. Burgess
Argued March 18, 1886
Decided April 5, 1886
117 U.S. 504
The exportation stamp required to be affixed to every package of tobacco intended for exportation, before its removal from the factory, again declared constitutional, and the decision in Pace v. Burgess, 92 U. S. 372, reaffirmed.
An excise laid on tobacco before its removal from the factory is not a duty on "exports," or "on articles exported" within the prohibition of the Constitution, even though the tobacco be intended for exportation. The case of Coe v. Errol, 116 U. S. 517, cited and applied.
The case is stated in the opinion of the Court.